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• Published date: 01 January 2018
• DOI: http://doi.org/10.1002/isaf.1427
• Date: 01 January 2018

International

GAAP® 2018

The global perspective on IFRS

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IFRS guidance whenever

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O Includes a new chapter on the new

insurance contracts standard IFRS 17

(Insurance Contracts)

O Explores the implementation issues

arising as entities adopt, in 2018,

IFRS 9 (Financial Instruments) and

IFRS 15 (Revenue from Contracts

with Customers), and plan for the

adoption of IFRS 16 (Leases) in 2019

O Addresses amended standards and

new interpretations issued since the

preparation of the 2017 edition

O Explains other initiatives that are

currently being discussed by the

IASB and by the IFRS Interpretations

Committee